Comprehensive guide to Tax Court Jurisdiction And Review cases, courts, and legal analysis.
Buller v. Comm'r, decided by Second Circuit on November 26, 2025, resulted in a defendant win outcome. The Second Circuit affirmed the Tax Court's decision, holding that the taxpayer's "loan-out" corp...
3M Company v. Commissioner of Internal Revenue, decided by Eighth Circuit on October 1, 2025, resulted in a defendant win outcome. The Eighth Circuit affirmed the Tax Court's decision regarding 3M Com...
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